The project manager provides data on a project with the following costs:

Selling price per unit $35

Variable price per unit $10

Annual fixed costs (including depreciation) $550

Depreciation $50

Which is true?

A. The accounting break-even is 20 units

B. The accounting break-even is 15.71 units

C. The cash break-even is 24 units

D. The cash break-even is 22 units

Show work please. Thank you.